https://www.taxtmi.com/caselaws?id=276717 Property voluntarily thrown by a coparcener into the Hindu joint family hotch-pot becomes joint family property, and a later partition among family members remains a separate and genuine transaction. On that footing, a transfer to a Hindu undivided family is only a transfer to an assessable unit and does not, by itself, amount to an indirect transfer to the transferor's wife or minor son under section 16(3)(a)(iii) or section 16(3)(a)(iv) of the Indian Income-tax Act, 1922. The income attributed to the family could not be clubbed in the transferor's hands under those clauses, because no direct or indirect transfer to the wife or minor child was disclosed. en-us Fri, 28 Apr 1961 00:00:00 +0530 Fri, 16 Nov 2018 12:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276717 Property voluntarily thrown by a coparcener into the Hindu joint family hotch-pot becomes joint family property, and a later partition among family members remains a separate and genuine transaction. On that footing, a transfer to a Hindu undivided family is only a transfer to an assessable unit and does not, by itself, amount to an indirect transfer to the transferor's wife or minor son under section 16(3)(a)(iii) or section 16(3)(a)(iv) of the Indian Income-tax Act, 1922. The income attributed to the family could not be clubbed in the transferor's hands under those clauses, because no direct or indirect transfer to the wife or minor child was disclosed. Case-Laws Income Tax Fri, 28 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276717